BBS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BBS
Largest movements
- Tangible fixed assets -€17,138
down €17,138 (-25.9%), from €66,205 to €49,067
of which Leasing and similar rights: -€14,600
- Stocks and contracts -€9,999
down €9,999 (-6.9%), from €144,397 to €134,399
- Cash +€6,798
up €6,798 (+138%), from €4,938 to €11,736
mainly Depreciation (+€17,138) and Stocks and contracts (+€9,999)
- Trade debts -€14,279
down €14,279 (-65.1%), from €21,921 to €7,642
- Debts after one year -€11,508
down €11,508 (-29.4%), from €39,138 to €27,630
- Profit (loss) carried forward +€4,682
up €4,682 (+15.8%), from €29,545 to €34,227
- Turnover +€48,560
up €48,560 (+14.7%), from €330,907 to €379,467
- Purchases and services +€23,516
up €23,516 (+9.2%), from €254,744 to €278,260
- Staff costs +€13,791
up €13,791 (+19.6%), from €70,408 to €84,199
- Gross operating margin +€13,762
up €13,762 (+13.5%), from €101,669 to €115,431
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €216,586 | €196,387 | -€20,199 | -9.3% |
| Fixed assets | 21/28 | €67,055 | €49,917 | -€17,138 | -25.6% |
| Tangible fixed assets | 22/27 | €66,205 | €49,067 | -€17,138 | -25.9% |
| Plant, machinery and equipment | 23 | €3,555 | €2,475 | -€1,080 | -30.4% |
| Furniture and vehicles | 24 | €141 | €4 | -€137 | -97.3% |
| Leasing and similar rights | 25 | €58,799 | €44,199 | -€14,600 | -24.8% |
| Other tangible fixed assets | 26 | €3,710 | €2,389 | -€1,321 | -35.6% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €149,531 | €146,470 | -€3,061 | -2.0% |
| Stocks and contracts in progress | 3 | €144,397 | €134,399 | -€9,999 | -6.9% |
| Stocks | 30/36 | €144,397 | €134,399 | -€9,999 | -6.9% |
| Amounts receivable within one year | 40/41 | €196 | €335 | +€139 | +71.2% |
| Trade receivables | 40 | €196 | €335 | +€139 | +71.2% |
| Cash at bank and in hand | 54/58 | €4,938 | €11,736 | +€6,798 | +138% |
| Total equity and liabilities | 10/49 | €216,586 | €196,387 | -€20,199 | -9.3% |
| Equity | 10/15 | €30,545 | €35,227 | +€4,682 | +15.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,545 | €34,227 | +€4,682 | +15.8% |
| Amounts payable | 17/49 | €186,041 | €161,160 | -€24,881 | -13.4% |
| Amounts payable after more than one year | 17 | €39,138 | €27,630 | -€11,508 | -29.4% |
| Financial debts | 170/4 | €39,138 | €27,630 | -€11,508 | -29.4% |
| Amounts payable within one year | 42/48 | €146,903 | €133,466 | -€13,437 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €10,978 | €11,508 | +€530 | +4.8% |
| Trade debts | 44 | €21,921 | €7,642 | -€14,279 | -65.1% |
| Suppliers | 440/4 | €21,921 | €7,642 | -€14,279 | -65.1% |
| Taxes, remuneration and social security | 45 | €51,150 | €52,569 | +€1,419 | +2.8% |
| Taxes | 450/3 | €24,394 | €13,984 | -€10,411 | -42.7% |
| Remuneration and social security | 454/9 | €26,756 | €38,585 | +€11,829 | +44.2% |
| Other amounts payable | 47/48 | €62,853 | €61,747 | -€1,106 | -1.8% |
| Accrued charges and deferred income | 492/3 | - | €63 | +€63 | |
| Turnover | 70 | €330,907 | €379,467 | +€48,560 | +14.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €254,744 | €278,260 | +€23,516 | +9.2% |
| Remuneration, social security and pensions | 62 | €70,408 | €84,199 | +€13,791 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,181 | €17,138 | +€957 | +5.9% |
| Other operating charges | 640/8 | €3,849 | €1,991 | -€1,858 | -48.3% |
| Gross operating margin | 9900 | €101,669 | €115,431 | +€13,762 | +13.5% |
| Operating profit (loss) | 9901 | €11,231 | €12,102 | +€872 | +7.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.5% |
| Financial charges | 65/66B | €3,143 | €3,647 | +€505 | +16.1% |
| Recurring financial charges | 65 | €3,143 | €3,647 | +€505 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €8,089 | €8,455 | +€366 | +4.5% |
| Income taxes | 67/77 | €2,315 | €3,772 | +€1,457 | +62.9% |
| Profit (loss) for the period | 9904 | €5,774 | €4,682 | -€1,092 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,774 | €4,682 | -€1,092 | -18.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.